Title
1a--Cov
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PageMaker 7.0
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62 YEARS OF PUBLIC SERVICE Published by the Section of Taxation, American Bar Association in Collaboration with the Georgetown University Law Center VOL. 55 NO. 2 WINTER 2002 ARTICLES Simplifying and Rationalizing the Federal Income Tax Law Applicable to Transfers in Divorce Deborah A. Geier Distinguishing Risk: The Disparate Tax Treatment of Insurance and Financial Contracts in a Converging Marketplace David S. Miller Tax-Exempt Electric Cooperatives: A Discussion of Issues Relating to the 85%...

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